5FRANCES B, BETYINA W. Carbon accounting: Negotiating accura- cy, consistency and certainty across organisational fields [ J ]. Ac- counting,Auditing & Accountability Journal, 2011,12 ( 24 ) : 1022- 1036.
6GRAY R,BEBBINGTON J. Corporate Accountability and the Physi- cal Environment:Social Responsibility and Accounting Beyond Profit [ J ]. Business Strategy and the Environment, 1993,2 ( 2 ) : 1-11.